Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993
8. In regulation 10(1) (matching of dividends and manufactured overseas dividends), in paragraph (1)(b), for “regulation 5” substitute “regulation 3(6), 5 or 5A”.
(1)
Paragraph (1)(b) of regulation 10 was amended by S.I. 2003/2582.